UKHC010087292020 2026:UHC:7065 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/1539/2020 State Of Uttarakhand --Petitioner Versus Nishant Kapoor --Respondent Hon’ble Manoj Kumar Tiwari, J. Mr. V.D. Bisen, Additional CSC for the petitioner. 2. State is challenging the judgment rendered by learned District Judge, Almora in Appeal filed under Section 72(7) of U.P. Excise Act, 1910, whereby the vehicle (JCB Machine), owned by respondent No. 1, was released in his favour. 3. This Court do not find any reason to interfere with the impugned judgment. 4. The JCB Machine was confiscated on the charge that liquor was being transported therein. Learned District Judge allowed the appeal filed by respondent No. 1 against the confiscation on the ground that the inventory, which was prepared by law enforcement agency at the time of alleged recovery of liquor from the vehicle in question, was not produced before him; the commodity UKHC010087292020 2026:UHC:7065 recovered from the vehicle in question was not sent to the laboratory for testing. Learned District Judge has given valid reasons for setting aside the confiscation order. 5. This Court while exercising supervisory jurisdiction under Article 227 of the Constitution of India, is not inclined to interfere with the reasoned order passed in appeal filed under Section 72(7) of U.P. Excise Act, 1910. 6. The writ petition fails and is dismissed. (Manoj Kumar Tiwari, J.) 10.08.2026 Mahinder